Author: Ross L. Watts
Publisher:
ISBN: 9789867491138
Category : Accounting
Languages : en
Pages : 388
Book Description
Positive Accounting Theory
Positive Accounting Theory
Positive Accounting Theory
Author: Ross L. Watts
Publisher:
ISBN: 9780136861898
Category : Accounting
Languages : en
Pages : 388
Book Description
Publisher:
ISBN: 9780136861898
Category : Accounting
Languages : en
Pages : 388
Book Description
Accounting Theory
Author: Jayne Godfrey
Publisher: Wiley
ISBN: 9780470802373
Category : Business & Economics
Languages : en
Pages : 0
Book Description
Accounting Theory 5th edition is the new edition of the market leading theory textbook. The 5th edition has been updated to enhance student understanding of the role of accounting theory and the application of accounting theory in the professional environment. Increasingly, students have failed to appreciate the relevance of studying accounting theory due to the esoteric nature of the discipline and its lack of any obvious correlation to a discrete accounting process. The new edition addresses this issue and makes the link to industry more clear through chapter vignettes and case studies. The new edition goes further to align the study of accounting theory to the professional environment domestically and internationally. To achieve this, the new edition includes a "International View" vignette in each chapter to profile the international response or thinking on relevant issues, ?Theory in Action? boxes illustrate the chapter material by way of presenting professional examples to build understanding and end of chapter case studies have develop and apply student understanding of the material. The new edition continues to provide the latest research and the most comprehensive discussion of material whilst maintaining its critical perspective.
Publisher: Wiley
ISBN: 9780470802373
Category : Business & Economics
Languages : en
Pages : 0
Book Description
Accounting Theory 5th edition is the new edition of the market leading theory textbook. The 5th edition has been updated to enhance student understanding of the role of accounting theory and the application of accounting theory in the professional environment. Increasingly, students have failed to appreciate the relevance of studying accounting theory due to the esoteric nature of the discipline and its lack of any obvious correlation to a discrete accounting process. The new edition addresses this issue and makes the link to industry more clear through chapter vignettes and case studies. The new edition goes further to align the study of accounting theory to the professional environment domestically and internationally. To achieve this, the new edition includes a "International View" vignette in each chapter to profile the international response or thinking on relevant issues, ?Theory in Action? boxes illustrate the chapter material by way of presenting professional examples to build understanding and end of chapter case studies have develop and apply student understanding of the material. The new edition continues to provide the latest research and the most comprehensive discussion of material whilst maintaining its critical perspective.
Financial Accounting Theory and Analysis
Author: Richard G. Schroeder
Publisher: John Wiley & Sons
ISBN: 1119577772
Category : Business & Economics
Languages : en
Pages : 674
Book Description
Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.
Publisher: John Wiley & Sons
ISBN: 1119577772
Category : Business & Economics
Languages : en
Pages : 674
Book Description
Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.
The Rise and Fall of Positive Accounting Theory
Accounting Theory
Author: Harry I. Wolk
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697
Book Description
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697
Book Description
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
The Possibility and Utility of Positive Accounting Theory
Author: Richard Whitley
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 23
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 23
Book Description
Ethics and Positive Accounting Theory
Author: Gordon Douglas Richardson
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 226
Book Description
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 226
Book Description
A Literature Review
Author: Richard Wiratama
Publisher:
ISBN:
Category :
Languages : en
Pages : 10
Book Description
This paper reviews the positive accounting theory. The article also discusses development in accounting theory and research. The philosophical objective of positive accounting theory is to explain and predict current accounting practice. Positive accounting theory seeks to understand why accounting practices are employed by accountants in different circumstances and by different firms. Three hypotheses in positive accounting theory: bonus plan, debt covenant and political cost. Criticisms of positive accounting theory (1) methodology, philosophy and economics approach.This study will discuss PAT as seen from several perspectives, including the history of the rise of PAT, the shift from normative to positive approaches, then the development of PAT, research on PAT and criticism of PAT. The paper also describes the economic consequences related to the emergence of new accounting standards which of course will affect the selection of the method of accounting by management.
Publisher:
ISBN:
Category :
Languages : en
Pages : 10
Book Description
This paper reviews the positive accounting theory. The article also discusses development in accounting theory and research. The philosophical objective of positive accounting theory is to explain and predict current accounting practice. Positive accounting theory seeks to understand why accounting practices are employed by accountants in different circumstances and by different firms. Three hypotheses in positive accounting theory: bonus plan, debt covenant and political cost. Criticisms of positive accounting theory (1) methodology, philosophy and economics approach.This study will discuss PAT as seen from several perspectives, including the history of the rise of PAT, the shift from normative to positive approaches, then the development of PAT, research on PAT and criticism of PAT. The paper also describes the economic consequences related to the emergence of new accounting standards which of course will affect the selection of the method of accounting by management.